Gusnadi, Dhia Hasna Rahmadhani (2023) PENGARUH ENVIRONMENTAL PERFORMANCE DAN ENVIRONMENTAL COST TERHADAP PROFITABILITAS PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL INTERVENING (Studi pada Perusahaan Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2021). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
Based on research by Environment-Indonesia, environmental problems that often occur in Indonesia are 40% waste. The biggest waste contributor according to sipsn.menlhk data is the household sector by 40% and the business sector by 44%. This problem is closely related to household sector activities that often consume. Consumption activity by the household sector is indirectly related to the business sector or production in consumer goods companies. The company's activities certainly have an impact on the environment, therefore companies are required to apply a sustainable business concept, namely the Triple Bottom Lines. The application of the triple bottom lines business concept, especially in terms of environmental protection (planet) assesses how companies can generate profits and can also grow in harmony with nature and minimize negative impacts on the environment. Environmental performance data is measured by the PROPER rating, environmental cost data is taken from the company's sustainability report, and company profitability is proxied by return on assets (ROA). In addition, environmental disclosure is used as an intervening variable. Sampling used a purposive sampling method which produced 25 samples of consumer goods companies listed on the Indonesia Stock Exchange for the period 2019 – 2021. This study used t tests and path analysis to test the research hypotheses. The results of the hypothesis test prove that environmental cost has a significant effect on corporate social responsibility disclosure, but environmental performance has no significant effect. Meanwhile, environmental cost and corporate social responsibility disclosure have a significant effect on company profitability, but environmental performance has no significant effect. Path analysis found that corporate social responsibility disclosure bridges the effect of environmental cost variables on company profitability, but is unable to bridge the effect of environmental performance on company profitability.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance |
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| Divisions: | Faculty of Social and Political Sciences > Departement of Business Administration | ||||||||
| Depositing User: | HASNA GUSNADI | ||||||||
| Date Deposited: | 30 Mar 2023 02:46 | ||||||||
| Last Modified: | 30 Mar 2023 02:46 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/12465 |
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